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COMM-CARE CORP. v. BISHOP

No. 96-C-1711.

696 So.2d 969 (1997)

COMM-CARE CORPORATION v. M. Bolivar BISHOP, In his Official Capacity as Sheriff and Tax Collector for The Parish of Beauregard. COMM-CARE CORPORATION v. LOUISIANA TAX COMMISSION, et al.

Supreme Court of Louisiana.

July 1, 1997.

Attorney(s) appearing for the Case

David Ramsey Lestage, Hall, Lestage & Landreneau, DeRidder, for Applicant in No. 96-C-1711.

John A. Stassi, II, Christine Wendt Marks, Stassi & Griffith, Metairie; Paul Slocomb West, McGlinchey, Stafford, Lang, Baton Rouge, for Respondent in No. 96-C-1711 and Plaintiff in No. 96-C-2455.

Vyrona M. Wiltz, Krotz Springs, James Thompson Lee, Bunkie, Tony Clell Tillman, Leesville, David Ramsey Lestage, Hall, Lestage & Landreneau, DeRidder; Leu Anne Greco, Greco & Greco, Baton Rouge; Virgil Russell Purvis, Jr., Smith, Taliaferro & Purvis, Jonesville; John Franklin Weeks, II, Ursy & Weeks, Metairie; W. Mark McKee, Blackwell, Chambliss, Henry, Caldwell & Cagle, West Monroe, for Defendant in No. 96-C2455.

JOHNSON, Justice.

These two consolidated cases seek recovery of ad valorem taxes paid under protest. We granted certiorari to determine when a taxpayer's right to sue for a refund of taxes paid under protest prescribes. The First Circuit has held that a taxpayer loses the right to a refund when the taxes are not paid during the year of the assessment, whereas the Third Circuit has held that the taxpayer does not lose the...

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